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Child Benefit Charge

I have a client that qualifies for non-residency.  Wife remains in the UK and claims child benefit.  His earnings exceed the £60k limit.  Will their benefit be affected by the high earners charge?  Is this a dumb question?

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Income for the purposes of the HICB charge is adjusted net income as defined in S.58.

Condensing the S.58 definition a little, if you take UK taxable income, add back the personal allowance and then deduct gross gift aid payments and pension contributions (paid net) then (generally speaking) you'll have adjusted net income.

If he's earning his £60K outside the UK, the chances are he doesn't have income for HICB purposes of £60K.

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